https://www.taxtmi.com/caselaws?id=777680 In a limited scrutiny assessment confined to a Chapter VIA deduction claim, the Assessing Officer examined the relevant donation details and completed the assessment under section 143(3). Revisional action under section 263 could not be sustained on issues outside that restricted scope, including an alleged salary mismatch and proposed disallowance under section 14A read with Rule 8D, because the scrutiny had not been validly expanded. Revisional interference requires the assessment to be erroneous and prejudicial within the lawful scope of inquiry; matters beyond the specified scrutiny mandate cannot be used to direct fresh examination. The revision order was therefore quashed. en-us Thu, 28 Aug 2025 00:00:00 +0530 Thu, 25 Sep 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777680 In a limited scrutiny assessment confined to a Chapter VIA deduction claim, the Assessing Officer examined the relevant donation details and completed the assessment under section 143(3). Revisional action under section 263 could not be sustained on issues outside that restricted scope, including an alleged salary mismatch and proposed disallowance under section 14A read with Rule 8D, because the scrutiny had not been validly expanded. Revisional interference requires the assessment to be erroneous and prejudicial within the lawful scope of inquiry; matters beyond the specified scrutiny mandate cannot be used to direct fresh examination. The revision order was therefore quashed. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777680